Which of the following statements is NOT correct?

provides an artificial selling price that enables the transferring division to earn a return for its efforts and the receiving division to incur a cost for benefits received.

enables profit centre performance to be measured 'commercially'.

encourages a balance of goal congruence, managerial effort and centralized management.

encourages profit centre managers to agree on the amount of goods and services to be transferred at a level that is consistent with organizational aims.